图书简介

1 Sijbren Cnossen and Bas Jacobs: Tax by design for the Netherlands: introduction and synthesis; CAPITAL INCOME; 2 Aart Gerritsen and Floris T. Zoutman: Towards a tax on actual returns; 3 Sijbren Cnossen and Peter Birch Sorensen: Towards a true dual income tax; 4 Casper van Ewijk and Arjan Lejour: Low interest rates offer the opportunity to reform the tax treatment of owner- occupied housing; 5 Bas Jacobs: Fundamental reform of taxes on capital income in the Netherlands; 6 Spencer Bastani and Daniel Waldenstrom: Wealth and inheritance taxation: theory and evidence from the Nordic countries; PROFITS: INTERNATIONAL; 7 Patricia Hofmann and Nadine Riedel: Corporate tax competition: a Dutch perspective; 8 Ludvig Wier: The Dutch damage done: how tax haven activities in the Netherlands affect the world; 9 Marko Kothenburger: Taxation of digital platforms; PROFITS: DESIGN; 10 Dirk Schindler and Hendrik Vrijburg: ACE or CBIT for the Netherlands? Stripping rules!; 11 Shafik Hebous and Alexander Klemm: Options for origin- and destination-based rent taxes in the Netherlands; 12 Ruud De Mooij, Shafik Hebous and Li Liu: Formulary methods in international taxation: implications for the Netherlands; LABOUR INCOME; 13 Egbert Jongen: An exploration of optimal income taxation in the Netherlands; 14 Henk-Wim de Boer and Andreas Peichl: Taxation and part-time work; 15 Patrick Koot and Miriam Gielen: Towards simpler income-dependent tax credits and tax rebates; 16 Lans Bovenberg and Ed Groot: Towards a new tax balance between employees and freelancers; 17 Koen Caminada and Kees Goudswaard: Dutch tax policy creates heterogeneity in tax burdens; CLIMATE AND MOBILITY; 18 Rick van der Ploeg: Climate policy: challenges and obstacles; 19 Hendrik Vrijburg and Gerben Geilenkirchen: Road pricing by design: the Dutch case; CONSUMPTION; 20 Sijbren Cnossen: Modernizing value-added tax; 21 Ben Lockwood: Options for taxation of the financial sector; 22 Sijbren Cnossen: Excise duties to correct market and individual failure

Trade Policy 买家须知